Where to find okved organizations. Selection of OKVED codes for LLCs (codes of types of economic activity). What is the OKVD of an organization

Beginning businessmen are often faced with the need to obtain OKVED, but not everyone knows what it is, what it is for, and how it is correctly deciphered. These and numerous other questions will be discussed in the next article.

What is OKVED?

The answer to this question lies in the decoding of the abbreviation OKVED - this is an all-Russian classifier of the type of economic activity. In other words, it is a code or statistical information provided by a businessman to the state as an explanation of the direction of business activity. For example, special codes exist for the following types of businesses:

• livestock farming;
• clothing production;
• construction activities;
• machine manufacturing;
• financial activities;
• work with real estate;
• mining;
• healthcare;
• personal utilities;
• fishing and fish farming;
• transport and communications;
• social work.

And that's not all. The list with the classification of types of OKVED codes includes about 100 types of economically profitable activities, each of which contains many subparagraphs. Such a large number of codes is made to ensure that the entrepreneur has the opportunity to characterize his activities as accurately as possible.

What is OKVED of an organization?

OKVED is an organization's code that determines the direction of its activities. As a rule, the codes of individual entrepreneurs and organizations do not differ, since there is a single all-Russian classifier. The OKVED code of an organization can be found out not only by those managing the organization, but also by third parties. To do this, it is enough to know either other details. With their help, it is easy to access OKVED, even online on the FMS website.

Why is OKVED necessary?

Registration of documents for a business will not be complete without individual determination of OKVED codes. They are designed to help a novice businessman legally open his own business. For what other purposes is OKVED used?

• Simplifying the business registration procedure . These codes help not only in collecting documents, but also open the way for registering your business. Moreover, if the code is chosen incorrectly, then registration may be refused.
• Tax calculation . It is known that the tax rate is calculated in accordance with the type of employment of the businessman. The OKVED code helps determine exactly your tax rate.
• Analysis of the type of business activity . It is much easier to view statistics about a particular type of activity if you use the classification according to the code.
• Regulation of economic activity . Not only in a certain city, but throughout the country, various regulations relating to various types of business are developed annually. The OKVED code, like the second name of the occupation, will also help you track changes specific to your business.

It is important to remember when individually selecting an OKVED code that many of the activities require additional licensing. If they suit you, you will need to collect a number of documents to finally register your business.

Do OKVED codes affect anything?

It has already been noted why it is necessary to obtain codes. But does the core activity code affect the range of services and, if so, how? Let's look at some of the nuances of this issue:

1. The OKVED code does not limit your work. That is, if a company takes an order that does not 100% correspond to its profile, then this is not considered an error or violation. However, if such a situation is repeated systematically, then you will have to either change the OKVED code or bear responsibility in accordance with the law.
2. The main activity of the company is usually the one that generates the most income. If the company consistently receives more income from additional activities, then the codes will have to be changed.
3. If the director of an organization decides to change his profile (and, accordingly, change OKVED), then he will have to gather the company’s management council in order to obtain official approval for this change.

In addition, the amount of transfers to the social insurance fund for each employee depends on how risky the chosen type of activity is. The more complex and dangerous the activity being carried out, the greater the deductions.

Working with codes can seem very difficult if you don't know their classification. So that decoding does not seem complicated, let us turn to the structure of the activity code according to OKVED:

• XX. XX. XX. - view;
• XX. XX. X. – subgroup;
• XX. XX. - group;
• XX. X. – subclass;
• XX – class.

Typically, classes and subclasses are used. Individual classes are applied with the addition of certain letters. As can be seen from the structure, the complete activity code corresponding to one or another profile can contain from 2 to 6 elements (each 2 are separated by dots).

You should also pay special attention to the fact that when registering a type of business activity, you must indicate at least 4 code characters. If fewer numbers are indicated, the registration application may simply not be accepted. The resulting code contains the required number of characters: this must be specified.

Where can I get OKVED?

Finding out your OKVED code is not difficult - to do this, just refer to the relevant classifications presented on many sites on the Internet and choose the one that suits you best. Of course, to open your own business, self-selection is not enough - you need to officially receive a code. There are several options here:

• Registration tax authority. In some cases, a tax organization can help with obtaining an OKVED code. You need to contact her when submitting documents for business registration: service employees will not refuse to help you obtain the code, although this is not their main responsibility.
• Self-receipt. If you were unable to obtain the code from the tax authority, then you need to contact the nearest State Statistics Service office. Before visiting, you need to collect a package of documents, which differ for LLCs. For individual entrepreneurs, you will need copies of the following documents: passport, TIN, extract from the Unified State Register of Individual Entrepreneurs and registration certificate.
  For an organization, the list of copies is slightly different: certificate of state registration of legal entities, TIN, charter, passport of the company director, charter and power of attorney, if necessary.
  Please note that you must provide regular uncertified copies, which significantly shortens the process of collecting documents.
• Service of the official website of the State Statistics Service. Allows you to receive your code online in the shortest possible time. To receive an individual code, you will need to indicate the region in which the LLC or individual entrepreneur was registered, as well as the TIN. The service has been operating relatively recently, so there is not much information contained on it: you risk simply not finding the region you are interested in.
• Receipt through third parties. Many organizations that help businessmen register a business are also willing to help with obtaining OKVED codes. This service is also provided separately: its cost will not exceed 2,000 rubles.

When you first receive an OKVED code from the State Statistics Service, you do not pay state fees, but if the document is suddenly lost, you will have to pay for re-issuance. To avoid troubles with restoring the code, it is recommended to make 1-2 photocopies of it.

What to do if OKVED changes?

Primary activity codes can be changed completely free of charge, without paying any fees or contributions. The procedure is complicated in that it requires a lot of paperwork: to change the code, you need to refill a number of documents in the P14001 form, namely:

• 1 page. Here in paragraph 2 you will need to indicate the number 1 (since we are changing information about the legal entity), and also make the required changes to paragraphs 1.1, 1.2, 1.3, 2.
• Page 1 sheet N. In paragraph 1.1 we write a new code.
• Page 2 sheet N. The old code that we are changing is indicated in paragraph 2.1, it must exactly match the code contained in. There is no need to fill out any more information on sheets H, and there is no need to change any codes there.
• Pages 1 to 4 in sheets R. Filled out in accordance with the new forms of registration of legal entities indicating the new codes.

When filling out applications, code numbers must be written from left to right, indicating each number in a new separate cell.

Filling begins from the first cell. The completed application must consist of 7 sheets. With it, as well as other details, the company will need to come to the notary, and then to the Federal Tax Service. A similar form will also be filled out when an additional code is entered (if the company has two or more activity profiles), when it is changed, or deleted. You can carry out the procedure for changing or deleting codes yourself or through special organizations offering services for such work, where professionals will competently fill out the documentation and help you quickly change or delete the profile of interest.

OKVED for online stores

If you decide to open an online store, then keep in mind that it operates under the same conditions as a physical store: it pays taxes, is listed as a separate organization, and has employees. That is why you will also need to obtain a special code to register it. Here are some tips to give:

• If the store has opened recently and exists exclusively in the virtual space, then it will be necessary to indicate the code corresponding to retail trade.
• In situations where an online store provides direct delivery to the buyer, you will need to specify a code corresponding to the parcel trade.

In cases where a physical store corresponding to an online store is subsequently opened, a new OKVED corresponding to sales will also need to be entered. And if this type of activity becomes your main one, then the code for the main activity profile will need to be replaced.

How to get OKVED? (video)

Still don’t understand how to choose your OKVED code? Why is this so important, and what problems might arise when defining it? Find answers to these and additional questions in the following video, where the founder of the school of successful entrepreneurs will share his knowledge and experience:

The correct selection of the OKVED code is the key to successful business activity for both individual entrepreneurs and organizations. The more accurately it is selected, the better for the businessman and his own business. That is why the issue of registering OKVED codes should be approached with all seriousness.

Before you start interacting with a counterparty, it is wise to check it, and for this you need to know the code. This code is included in the classifier, which can be used to find out the areas of work of an individual entrepreneur. However, any company can declare an unlimited number of OKVED. But there will be one main thing. There are several ways to find out the OKVED IP , and we will look at them in this article.

Ways to find out OKVED

1. The counterparty is requested to notify Rosstat or extract from the register. If this is a private person, then an extract from the Unified State Register of Legal Entities will be required, and if a legal entity, then from the Unified State Register of Legal Entities. This method has a significant drawback. The fact is that the counterparty can make changes to the register, for this he has time between receiving the extract and presenting it. Here you should rely only on your partner’s honesty, which is not always productive.
2. Obtaining an extract from the tax service. To do this, you need to send a request to the tax authority; there are no requirements for its execution; it is written in free form. Here you need to indicate either the address of the company and its name. An extract from the tax service will arrive within five days, for which you will have to pay two hundred rubles. If an extract is required urgently, you will have to pay 400 rubles, but the paper will be ready the next day.
3. Obtaining information using an electronic resource. Federal Law No. 129-FZ allows the tax authority to publish registration information about entrepreneurs and legal organizations. To obtain data on the tax service website, fill out a special form. It requires you to specify your search criteria. This may be an individual entrepreneur or a legal entity. The search is carried out by INN or OGRN. You can also search for information by the name of the legal entity. The request is sent to the tax office, and an answer comes almost instantly.

An online service is the fastest way to find out the OKVED code. Moreover, it is carried out free of charge, which is another advantage.

In the end

The General Classifier of Economic Activities is an important code that allows tax inspectors to determine the tax rate. But this code is also of great importance for the entrepreneur’s partners. After all, when entering into cooperation with an individual entrepreneur, it would be good to know what types of activities he has the right to carry out according to the law and what not. It may turn out that a dishonest entrepreneur wants to undertake activities that are not provided for by his OKVED code. In this case, his partners will suffer. Now there are several methods to accurately check this IP code. The most efficient of them is using the electronic service of the tax service.

Russian Federation

"GUIDELINES FOR DETERMINING THE MAIN TYPE OF ACTIVITY OF COMMERCIAL ORGANIZATIONS ON THE BASIS OF THE ALL-RUSSIAN CLASSIFIER OF TYPES OF ECONOMIC ACTIVITY" (approved by the State Statistics Committee of the Russian Federation dated December 2, 2002 N AS-01-24/5420)

I APPROVED
First Deputy Chairman
Goskomstat of Russia
A.E. SURINOV
December 2, 2002 N AS-01-24/5420

Instructions for determining the main type of economic activity based on the All-Russian Classifier of Types of Economic Activities (hereinafter referred to as the Instructions) establish a unified approach to determining the main type of activity (hereinafter referred to as the ATS) of commercial organizations.

Commercial organizations (business partnerships and societies, production cooperatives, state and municipal unitary enterprises) are organizations that pursue profit as the main goal of their activities.

The characteristics of the “main activity” of an organization make it possible to group them by type of activity for subsequent economic and statistical analysis and create an initial basis for the formation of samples for various statistical surveys.

These Guidelines are used to classify the activities of organizations carrying out several types of activities (multidisciplinary). The algorithm for determining ATS is based on the top-down method recommended by the European Union (Eurostat).

The internal affairs of a commercial organization (this takes into account the activities of all its separate divisions, regardless of their location) is determined on the basis of the All-Russian Classifier of Types of Economic Activities (hereinafter - OKVED), approved by the Resolution of the State Standard of Russia dated November 6, 2001 N 454-st "On the adoption and introduction into OKVED action".

The determination of the internal affairs of a commercial organization is carried out by the territorial bodies of the State Statistics Committee of Russia on the basis of information submitted in the prescribed manner in the forms of federal state statistical observation.

The main type of activity established for the business entity is used when filling out federal state statistical observation forms and must be the same for all statistical forms submitted in the current year.

In the case of production of goods in accordance with a production sharing agreement, the corresponding type of activity is taken into account when determining the ATS of the organization that actually carried out the production of products, regardless of the conditions and procedure for sharing production.

For commercial organizations included for the first time in the set of objects of statistical observation, the first of the declared types of activities specified in the constituent documents, identified by state statistics bodies when registering the organization with the Unified State Register of Enterprises and Organizations (USRPO), is established as the ATS.

The guidelines were developed by the Department of Statistical Planning and Organization of Statistical Observation together with the structural divisions of the State Statistics Committee of Russia.

Economic or production activity (hereinafter referred to as “activity”) arises from the interaction of means (equipment, labor, manufacturing processes, information networks, types of raw materials) leading to the production of certain goods and services. Activities are characterized by the consumption of products (goods and services), the production process and the products produced.

There are main, secondary (secondary) and auxiliary types of economic activities.

The main economic activity is the type of economic activity that creates the largest portion of gross value added. It is not necessary for the main economic activity to account for 50% or more of gross value added.

A secondary (secondary) activity is any other (not defined as the main) activity for the production of goods and services, i.e. types of economic activities related to different areas of production.

Products from primary and secondary activities are usually intended for sale on the market.

Ancillary activities are activities that are performed within an organization to enable or facilitate the organization's production of goods and services for external sale. The products of these ancillary activities themselves are not supplied to third parties. Most auxiliary activities produce services (administration, accounting, data processing, sales, marketing, warehousing, transportation, etc.).

2.1. Criteria used in determining ATS

Theoretically, added value is precisely the indicator that can be used as a criterion in determining ATS. In practice, it is usually not possible to obtain data on value added separately for each type of activity, so the main type of activity is determined using other indicators, in particular:

For commercial organizations that are not small businesses - the annual volume of goods produced or services provided (in trade - gross profit) for the corresponding type of activity as a percentage of the corresponding indicator for the legal entity as a whole.

The procedure for determining the cost of goods produced or services provided (in trade - gross income) is established by the relevant regulatory documents of the State Statistics Committee of Russia;

For commercial organizations that are small businesses - annual turnover or annual profit (in accordance with Federal Law dated June 14, 1995 N 88-FZ "On state support for small businesses in the Russian Federation").

In this case, “turnover” means “Revenue (net) from the sale of goods, products, works, services (minus value added tax, excise taxes and similar mandatory payments)”, and “profit” - “Gross profit”.

The main type of activity is determined as of January 1 of the reporting year on the basis of statistical data on the results of all types of economic activity of the reporting organization for the previous year.

In this case, the types of activities listed in the information letter of the State Medical Center of the Goskomstat of Russia or the territorial body of state statistics on the inclusion of the organization in the Unified State Register of Industrial Organizations are taken into account.

The main type of activity established by the organization, as a rule, does not change throughout the reporting year in order to comply with the principle of stability. In accordance with the specified “stability” rule, in order to change the organization’s ATS, it is necessary that the indicators of secondary activities within two years exceed the indicators of the activities according to which the organization is currently classified, with the exception of cases:

Changes in the charter excluding the specified type of activity;

Requirements of the organization to change the main type of activity and its refusal to submit reports on the previous type of activity.

2.2. The procedure for determining ATS

To determine the ATS it is necessary:

1. Determine the list of types of economic activities carried out by the organization at the level of groups or subgroups of OKVED, and for each type of economic activity, calculate the value of the criterion specified in paragraph 2.1. When determining the list of types of economic activities, you should be guided by section 1 of these Instructions.

2. If for one type of economic activity the value of the criterion is 50 percent or more, then this type of activity should be considered the main one (example 1).

3. In all other cases, the ATS should be determined step by step using the top-down method (example 2).

In this case, the classification is carried out from the highest level of aggregation corresponding to the section (letter designation) to the lowest in accordance with the structure of the OKVED code, in which each of the subsequent levels groups activities into deeper specialization (class - 2 characters, subclass - 3 characters, group - 4 characters, subgroup - 5 characters, view - 6 characters).

Stages of determining ATS using the “top-down” method:

Create a list of OKVED sections, which include types of economic activities carried out by the organization.

Determine the value of the criterion for each section by adding the values ​​corresponding to (related to the section) types of economic activity.

Determine the main section - the section with the highest criterion value.

In the main section, create a list of classes and determine the criterion values ​​for each of them by adding the values ​​of the criteria of the types of activities related to it.

Determine the main class - the class with the highest criterion value.

In the main class, create a list of subclasses and determine the value of the criterion for each of them by adding the values ​​corresponding to the types of economic activity included in these subclasses.

Determine the main subclass - the subclass with the highest criterion value.

In the main subclass, create a list of groups and determine the value of the criterion for each of them by adding the corresponding values ​​for the types of economic activity included in these groups.

Determine the main group - the group with the highest criterion value.

In the main group, select the species group with the highest criterion value.

The code of the selected species group will be the code of the main type of economic activity.

If at any stage of determining the ATS (determination of the main section, class, etc.) two or more identical criterion values ​​are obtained, then preference should be given to the section, class, etc. that corresponds to the ATS the previous year, and in the absence of such data - the first declared in the constituent documents (example 3).

2.3. Examples of determining the main type of economic activity

Chapter	Code	Group name	Cost of manufactured products (thousand rubles)	Criterion value
D	28.12		29000	59%
D	28.62	Tool production	15000	31%
D	28.74.1		5000	10%
		Total for the enterprise	49000	100

The main type of economic activity in this case corresponds to the OKVED grouping 28.12 “Production of construction metal products”, because it corresponds to a criterion value of more than 50% (59%).

Example 2.

The company carries out the following activities:

Chapter	Code	Group name	Output of goods and services (thousand rubles)	Criterion value
D	28.12	Production of construction metal products	7000	7%
D	28.62	Tool production	21000	21%
D	28.74.1	Production of fasteners and springs	3000	3%
D	28.75.11	Production of sinks, sinks, bathtubs and other sanitary products and their components from ferrous metals, copper and aluminum	4000	4%
D	29.22.6	Production of other lifting and transport equipment	18000	18%
G	51.54.1	Wholesale trade in hardware	34000	34%
K	74.30.5	Testing and analysis of the mechanical and electrical characteristics of finished products: motors, automobiles, machine tools, radio-electronic devices, communication equipment and other equipment including mechanical and electrical components	13000	13%
		Total for the enterprise	100000	100

Since for no one type of activity the value of the criterion exceeds 50%, we determine the value of the criterion for each section by adding the values ​​of the corresponding (related to the section) (thousand rubles) types of economic activity.

The main section is section D "Manufacturing", which corresponds to the highest criterion value of 53%.

We determine the list of classes included in it and the corresponding criterion values.

The main class will be class 28 “Production of finished metal products”, which corresponds to the highest criterion value of 35%.

The main subclass is subclass 28.6 "Manufacture of cutlery, cutlery, tools, locks and hardware", which corresponds to the highest criterion value of 21%.

Since the main subclass includes only one group 28.62 “Production of tools”, we accordingly determine that the main type of activity corresponds to this OKVED code.

The enterprise carries out the following types of economic activities:

Chapter	Code	Group name	Turnover (thousand rubles)	Criterion value
G	50.10.1	Wholesale trade of motor vehicles	12000	10%
G	50.20.1	Maintenance and repair of passenger cars	8400	7%
G	50.30.1	Wholesale trade of automotive parts, assemblies and accessories	13200	11%
G	50.50	Retail trade in motor fuel	24000	21%
G	51.51.2	Wholesale trade in motor fuel, including aviation gasoline	57600	49%
G	52.25.12	Beer retail	2400	2%
		Total for the enterprise	117600	100

Since all types of activities belong to one section and there is no type of activity for which the criterion value is equal to or more than 50%, we move on to determining the main class.

In this case, to determine the main class, you must use the recommendations of paragraph 2.2. If we assume that the main activity of the previous period (year) belonged to class 51, then the main activity will be “Wholesale trade in motor fuel, including aviation gasoline” (code 51.51.2). If we assume that the main activity of the previous period belonged to class 50, then the main activity will be “Retail trade in motor fuel” (code 50.50).

Vertical integration

Vertical integration of economic activities occurs if different stages of production are carried out by the same organization sequentially and if products produced at one stage serve as a factor of production at the next stage. For example, tree felling combined with sawmill operations; clay mining combined with brick production; production of synthetic fibers combined with weaving production.

As a general rule, the classification of a vertically integrated organization should be based on the type of economic activity that makes the greatest contribution to the added value of the goods and services produced. However, in practice, due to the availability of data, it is the “final product” that often turns out to be decisive for classification.

The activities of business entities selling on their own behalf products produced on their order in other organizations are classified in section G (wholesale and retail trade). When business entities play a significant role in the design and development of products (provide the contractor with technical, technological, design documentation necessary for production; transfer know-how, patents, etc. to the contractor, that is, they actually stimulate the production of products that are fundamentally new for him ) and assume the risk associated with production (they are the owners of the raw materials and materials from which the products are made; they rent or lease the necessary equipment, technological devices, etc. to the contractor for the duration of the order), and the volume of production of these products during the year constitutes at least 50% of the products of this type in the enterprise as a whole, their activities are classified as if these products were produced by the organization independently.

Subcontracting work on a fee or contract basis

Entities that perform subcontracted work on a fee or contract basis are classified in the same way as entities that produce similar goods or services for their own account. There are two main types of work:

1. Work performed according to the customer’s documentation. In this case, the contractor provides the subcontractor with all the technical documentation necessary for the production of the ordered products. This situation occurs mainly in the metalworking sector (forging, machining, stamping as well as casting).

2. Work performed to order. The subcontractor applies certain processing to the item supplied by the contractor. Such an object can be anything: from raw materials to machine parts that have been subjected to mechanical processing. The work performed may involve metal processing (for example, chrome plating), preparing fruit for canning, etc.

Installation and installation of equipment at the place of its use

Organizations whose main activity is the installation or installation of building elements and equipment necessary for the operation of the building as such are classified in the “Construction” section (class 45 OKVED). This includes, for example, the installation and installation of heating and ventilation equipment, elevators and escalators, electrical equipment, electrical, gas and water supply systems, window and door units, etc.

Work on the commissioning and adjustment of installed engineering equipment of buildings and structures is classified in class 45 "Construction".

If the activities for the delivery of goods and their installation are carried out at the request of the buyer under a separate contract and are not included in advance in the price of the goods sold, then such activities should be classified as an independent type of activity.

Repair and maintenance

Organizations carrying out repair and maintenance of machinery and equipment are classified similarly to organizations that produce this equipment, with the exception of organizations:

Those who repair or maintain automobiles and motorcycles and are classified in subclasses 50.2 and 50.4;

Who repair personal and household items and are classified in subclass 52.7;

Which carry out repairs of sanitary equipment and other internal systems of buildings and structures or installation and maintenance of control devices for central heating systems (except for repair and maintenance of central heating boilers with high heating capacity) and are classified in groups 45.31; 45.32; 45.33;

Those who carry out reconstruction, major and current repairs of buildings and structures are classified in class 45;

carried out on behalf of third parties. However, it is necessary that the main economic activity be the trade in goods that are not changed more than is usually the case when they are sold.

Current trading operations do not affect the basic properties of the product and include, for example, sorting, dividing into smaller lots, filling, mixing and packaging.

In addition, the above operations also include the provision of services related to the sale of goods, such as the delivery and installation of electrical equipment, as its integral parts.

There are a number of economic activities in wholesale trade in which ongoing operations can play an important role. For example, additional packaging of goods before they are delivered to retailers.

Trade through agents (commission trade) and wholesale trade are combined into one class. The groups covering wholesale trade through agents are combined into one subclass (51.1), while for own account wholesale trade the classification provides six subclasses (51.2 - 51.7).

Retail trade is included in a separate class, which has six subclasses for various types of retail trade and one additional subclass for the repair of personal and household items. Trade in motor vehicles, as well as their maintenance and repair, retail trade in motor fuels form class 50.

Trading through agents (commission trading)

Subclass 51.1 "Wholesale trade through agents (for a fee or on a contract basis)" includes all organizations whose main economic activity is selling on behalf of third parties. These organizations may be sales agents, brokers or trade associations that carry out transactions for the account of third parties. Retail commission trade is not shown separately but is classified in the appropriate division of Class 52.

Wholesale

The subclasses that include wholesale trade include all organizations whose principal economic activity is primarily the resale of goods on their own behalf to retailers, industrial or commercial consumers, and other wholesalers.

Wholesale trade is classified by type of product. No other criterion is taken into account. For example, it does not take into account whether the products are manufactured in the country, or imported, and/or exported, etc.

Retail

The subclasses that include retail trade include all organizations whose economic activity consists primarily of selling goods (for their own account or for the account of third parties), mainly to the public.

Retail trade is most often carried out in publicly accessible premises. There are, however, other forms of retailing, such as mail order or telephone sales, sales from mobile vehicles, sales in temporary areas, and sales from warehouses.

Retail trade is classified by type of place of trade (outlet). Specialty retail of new goods is further classified based on the types of goods sold.

Other possible aspects of retail trade are not taken into account, such as types of service (traditional service, self-service, etc.), trading on a voluntary basis and by trade associations, as well as criteria that distinguish between cooperative and other types of retail trade.

Organizations that are simultaneously engaged in several types of economic activities in the retail trade sector, without giving preference to any one of them, are classified in subclass 52.1. This subclass includes group 52.11 for organizations selling primarily food products, including beverages, and tobacco products, as well as group 52.12 for organizations selling primarily other types of goods.

Based on the established criteria, retail trade in stores should be classified in the appropriate groupings of subclasses 52.1 - 52.5, outside of stores - in the groupings of subclass 52.6.

The OKVED code is assigned to all enterprises that operate in Russia and needs to be updated annually by the statistical authorities.

What is OKVED: why is it needed?

The OKVED code determines which line of activity this enterprise belongs to. This is necessary to register an enterprise or obtain the status of an individual entrepreneur.

The code of the type of economic activity is determined by a legal entity or individual independently, but is approved by the statistics body.

Based on this classifier, the statistics body keeps records and analyzes the functioning of enterprises in the context of economic activity. The OKVED code is used when registering bank details, in particular, OKPO.

The code is also used when preparing documents and accrediting a company with customs authorities. The presence of a code allows a legal entity to take part in tenders, during licensing and audits by regulatory authorities.

OKVED classifier: coding structure

The classifier consists of 17 sections. OKVED does not take into account the division of enterprises by form of ownership, organizational and legal form, or departmental subordination.

The code does not distinguish between foreign and domestic trade, commercial and non-commercial activities, foreign and domestic trade.

The classification of activities has a hierarchical subordination. The encoding uses 2-6 characters, but when state registration of an enterprise, at least four digital characters must be indicated.

Let us denote each digital character by zero, then the structure of the classifier has the form:

• 00. – class;
• 00.0 – subclass;
• 00.00 – group;
• 00.00.0 – subgroup;
• 00.00.00 – view.

The more numbers in the code, the more detailed the activities of the enterprise are deciphered. It is not always advisable to use detailed decoding.

If a company, for example, produces paper products for household needs and indicated coding 21.22, then when expanding production and introducing other types of paper products, the company will need additional registration of this type of activity.

To avoid re-registration, you can specify several directions in the code that may be used in the future.

Based on OKVED codes, a classification of levels of industrial injuries and occupational morbidity (32 classes) has been created. This classification allows you to receive social payments in the event of accidents at work, and the company pays contributions in accordance with social insurance tariffs.

The higher the hazard class, the higher the tariff denomination. OKVED data is confirmed annually by financial statements.

If the enterprise refused to confirm or did not confirm the type of activity according to the classifier in time, then the Social Insurance Fund body will perform the coding independently. In this case, the maximum professional risk for this type of activity will be selected according to the classifier; accordingly, social insurance contributions will be higher.

How to choose types of OKVED?

The OKVED coding does not imply any liability on the part of the registered business entity, including the rights and obligations for legal entities and individuals.

The main type of economic activity of a company is considered to be the direction that gives the company or individual entrepreneur the greatest income.

Other activities are indicated as secondary. When changing types of activities or expanding production, the enterprise must update the Charter and provide information within a certain period of time to the tax authorities.

When choosing a type of economic activity, you should remember that some of them require mandatory licensing.

Some types of activities are subject to special prohibitions, for example, an auditor can only perform accounting, and only banking institutions can engage in banking activities.

When choosing a type of activity, you must first select the industry of production, and then carry out the detailing. As of July 4, 2013, changes to the preparation of documents for registration came into force. According to the new requirements, the OKVED code must contain at least 4 digital characters (Order of the Federal Tax Service of Russia dated January 25, 2012 No. MM V-7-6/25@).

To register, it is enough to indicate one type of activity. The maximum number of directions is unlimited, but it is not recommended to register more than 30 positions. The decoding of each code is not indicated in the statement under the new standard.

Explanation of OKVED by type of activity

No.		Document section	Decoding types of activities
1	01 – 02.02.2	A	Agriculture, hunting, forestry
2	05 – 05.02.02	IN	Fishing and fish farming
3	10 – 14.50.29	WITH	Mining:
4	15 – 37.20.7	D	Manufacturing industries
5	40 – 41.00.2	E	Production and distribution of energy, gas and water
6	45 – 45.50	F	Construction
7	50 – 52.74	G	Wholesale and retail trade, repair of transport and personal products
8	55 – 55.52	H	Hotels and restaurants
9	60 – 64.20.3	I	Transport and communications
10	65 – 67.20.9	J	Financial activities
11	70 -74.84	K	Real estate: operations with it, rent and provision of services
12	75 -75.30	L	Ensuring military security and mandatory social security
13	80 — 80.42	M	Education
14	85 – 85.32	N	Health and Social Services
15	90 – 93.05	O	Other communal, social and personal services
16	95 – 95.00	P	Housekeeping services
17	99 -99.00	Q	Activities of extraterritorial organizations

This table presents the coding for the main branches of production without indicating the subsections. The code is selected according to the type of activity of the selected industry. Statistical authorities approve the information submitted by the entrepreneur.

If the OKVED code is lost, you can restore it using the classifier and then confirm it before submitting reports to the statistics agency at the beginning of the year.

When it is not possible to restore the encoding on your own, Rosstat will issue the information again for a fee at the request of the entrepreneur.

To decipher OKVED, you need to find the section of the classifier by the first digits of the code up to the point, then directly in the section find the desired item of the type of activity according to the digits of the code.

It should be remembered that when changing the type of activity, a legal entity must also make changes to the Unified State Register of Legal Entities (Unified State Register of Legal Entities).

Private (individual) entrepreneurs make changes to the Unified State Register of Individual Entrepreneurs (USRIP). To do this, within three days, the amended data is submitted in the prescribed form to the territorial body of the Federal Tax Service of the Russian Federation.

If the changes were not made within the regulated time frame, the new type of activity will be considered illegal. This entails criminal and administrative liability of a legal entity or individual.

Video on the topic: “How many OKVEDs and which ones should I CHOOSE? How much does each additional OKVED cost?